Section 132 in The Chhattisgarh Municipalities Act, 1961
132. Power of State Government to grant exemption from taxes.
- The State Government may, on its own motion or otherwise, after giving the Council an opportunity of expressing its views in the matter, by order, exempt from payment of any tax in whole or in part any person or class of persons; or any property or description of properties for the purpose of granting protection to any industry or for any other purpose in public interest subject to such conditions as may be specified in such order.
